SHIVAM HI-TECH STEELS PRIVATE LIMITED vs. UNION OF INDIA

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WPT/115/2026HC ChhattisgarhCGHC01026367202614 July 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the limited prayer made by the petitioner's counsel, disposed of the writ petition. The Court issued a direction to Respondent No. 3 (Deputy Commissioner of Income-Tax) to decide the pending representation of the petitioner dated January 18, 2023. This decision is to be made preferably within a period of 90 days from the date of the order, strictly in accordance with the law. The Court did not make any specific findings on the entitlement to the refund or interest, as the primary relief sought and granted was a direction for the expeditious disposal of the pending representation. The operative direction was to decide the representation.

What were the facts?

The petitioner, Shivam Hi-Tech Steels Private Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought a direction to release a refund of Rs. 12,04,041/- claimed in their Income Tax Return (ITR) for Assessment Year 2014-15. The petitioner had initially declared a total income of Rs. 22,57,640/-. Following an assessment under Section 143(3), their total income was determined at Rs. 4,30,04,810/-, resulting in a tax demand of Rs. 1,22,84,670/-. The petitioner subsequently filed an application under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) to settle their tax liability. A representation was made to Respondent No. 3 (Deputy Commissioner of Income-Tax) on January 18, 2023, regarding the pending refund, which remained undecided.

What were the issues?

1. Whether the petitioner is entitled to a writ of Mandamus directing the respondents to forthwith grant and release the due refund of Rs. 12,04,041/- claimed in the ITR for Assessment Year 2014-15, and to pay interest thereon under Section 244A and Section 244A(1A) of the Income-tax Act, 1961? Assessee's Contention: The petitioner argued that they are entitled to the refund of Rs. 12,04,040/- after their tax liability was settled under the DTVSV Act. They contended that their representation dated January 18, 2023, made to Respondent No. 3, seeking the refund and interest, has not been decided, and therefore, a direction should be issued for its expeditious disposal. Revenue's Contention: The learned counsel appearing for the respondents opposed the petition.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 244A,Section 244A(1A)

AI-generated summary — verify with the full judgment below

CGHC010263672026

2026:CGHC:29864

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 115 of 2026  Shivam Hi-Tech Steels Private Limited Through Director Ketan Gulati S/o Subhash Chandra Gulati Aged About 40 Years,office Address - 22/ C, Heave Industrial Area, Bhilai, Tahsil And District -Durg Pin 490023 Chhattisgarh.

... Petitioner versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi 2. Principal Commissioner Of Income Tax , Aaykar Bhawan, Civil Line, Raipur (C.G.) 3. Deputy Commissioner Of Income- Tax -1(1), 32/32 Bungalows, Amdi Nagar HUDCO, Bhilai Distt. Durg (C.G.)

... Respondent(s) For Petitioner

: Ms. Monika Singh, Advocate For U.O.I/Respondent No. 1 : Mr. Abhishek Banjare, C.G.C. For Respondents No. 2 & 3 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 15.07

.2026

1.

By way of this petition, the petitioner has sought the following relief(s):- “10.1 Call for the records of the Respondents for its kind perusal. 10.2 Issue an appropriate writ, order or direction, more particularly a writ of Mandamus, directing the Respondents to forthwith grant and release the due refund of Rs. 12,04,041/- as claimed in the ITR SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.07.15 17:05:21 +0530

2 10.3 Issue an appropriate writ, order or direction directing the Respondents to pay interest on the aforesaid refund amount and also on the amount of refund granted pursuant to settlement of dispute under VSVS Act in accordance with Section 244A and additional interest under sec. 244A(1A) of the Income-tax Act, 1961 from the date on which such interest became due till the date of actual payment; 10.4 Pass such other or further order(s), direction(s) or relief(s) as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.” 2. Learned counsel for the petitioner would contend that for the assessment year 2014-15, the petitioner filed Income Tax return declaring total income Rs. 22,57,640/-, and there was refund of Rs. 12,04,040/- as per return. She would contend that assessment for said year was completed under Section 143(3) of the Income Tax Act, 1961 and total income was assessed at Rs. 4,30,04,810/- and tax demand of Rs. 1,22,84,670/- was raised. She would contend that an application in Form 1 under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) was submitted by the petitioner and tax liability was settled. She would contend that the petitioner is entitled for refund of tax amount to the tune of Rs. 12,04,040/- and in this regard representation was made before the respondent No. 3 on 18.01.2023, but till date it has not been decided. She would contend that a direction may be issued to the respondent No. 3 to decide pending representation expeditiously. 3. On the other hand, learned counsel appearing for respondents would oppose. 4. Heard. 5. Having considered limited prayer made by Ms. Monika Singh, this petition,

3 at this juncture, is disposed of with a direction to the respondent No. 3 to decide pending representation of the petitioner dated 18.01.2023, preferably within a period of 90 days, strictly in accordance with the law. 6. With the aforesaid observation(s), and direction(s), the instant petition is hereby disposed of. Sd/-

(Rakesh Mohan Pandey) JUDGE $iddhant

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